Starting from June 1, 2026, companies importing goods from the EAEU countries by road are required to notify the delivery in advance through the Federal Tax Service information system and make a security payment before crossing the border. The payment works as an advance on future import VAT and excise taxes: the applicant estimates the amount of taxes himself and pays no less than this amount.
After that, a QR code is generated, which is transmitted to the counterparty from the EAEU country. The code becomes a digital pass for the car. If it is not available or the data on the cargo differs from the document on the upcoming delivery, the car may not be missed.
The largest taxpayers, participants in tax monitoring and authorized economic operators are exempt from the security payment. The burden fell on SMEs.
The most common problem is that the payments made are not displayed in the merchant profile, which is why the QR code cannot be generated. Among other difficulties, entrepreneurs cite problems with access to the office, system freezes and weak technical support.
"In the FTS chat, problems are solved manually, but not always promptly," says Alexey Khizhnyak, member of the expert council of the New Formation SME, GR Director of the Mikhailov and Partners Group of companies. According to him, cars are not allowed through customs because of the unreadable QR code.
The Federal Tax Service does not confirm mass failures. Since June 1, the SPOT operator has processed more than 377,000 documents about the upcoming delivery, submitted to the Federal Customs Service for border control. The agency records individual errors when filling out, promises round-the-clock support and warns in advance about technical issues.
A separate financial effect is a refund after a failed delivery. The desk check lasts up to three months, and all this time the funds have been withdrawn from circulation, says customs lawyer Yuri Kosolapov.
The Federal Tax Service plans to launch a Q&A service, template document generation and API integration with taxpayers' systems, and promises not to rush into administrative responsibility yet.
What a business should do. Check the payment display in the cabinet before handing over the QR code to the carrier, and not at the time of departure of the car. Put a buffer for reissue in the delivery schedule. Do not count on a quick refund of the security payment in case of delivery failure — plan working capital taking into account the three-month horizon.
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